I received a 1099-C for cancelled 2nd mortgage on my former home in WI. At the time it was foreclosed it was our main home.

[klemmes]

For the purposes of reporting this 1099-C do I consider this my main home as it was at the time of the foreclosure or is it considered a second or investment home?

[LeeM]

You would consider that your primary or main home/residence since you were living there when it was foreclosed.